Payment of wages must be carried out regularly at any enterprise that employs hired personnel. Like any other operation, there are some important features that an accountant responsible for payroll calculations in 1C programs must know about. In this article we will figure out how to pay wages in 1C: Salaries and personnel management 8 edition 3.
First of all, you need to set up the main payment methods; for this, the program provides several levels.
You can make settings:
1) for organization
2) for a specific department
3) for a specific employee, if the method of paying him wages differs from the general one.
In this article, we will look at two ways to pay salaries:
Through the cash desk of the enterprise;
Through a bank without a salary project.
If employees receive wages through the organization’s cash desk, then it is necessary to set the appropriate setting, and then reflect the fact of payment of wages in the document “Statement to the Cashier”.
We fill out the document by clicking on the appropriate button, the amount to be paid is automatically determined taking into account all accruals and deductions of the employee for the month minus amounts already paid. Also, when filling out the statement, the personal income tax to be withheld from this salary is determined.
This document makes it possible to round off the amounts payable and change the percentage of payment if a situation arises when the organization is not able to pay 100% wages to employees in a given month.
The following printable forms can be obtained from the document.
The document “Statement of Transfers to Accounts” is needed in order to reflect the payment of wages through the bank without a salary project.
In this case, it is necessary to indicate this setting in the card of employees for whom this method of payment of wages is used (set the switch to the “By transfer to a bank account and indicate the account number”). We fill in the document the date, month of accrual and nature of the payment. The bank is also indicated here. Filling out the table part is done by clicking the “Fill” button. If necessary, data can be added manually using the “Add” button.
After checking the completed data, the document can be processed, and the organization’s debt to employees is written off and the withheld personal income tax is registered. It is also possible to set the mark “Transferred for payment” for a document, after which this document becomes unavailable for editing.
If the need arises, you can enter information about uncredited wages. After filling out and submitting this document, the salary will be considered unpaid and personal income tax will not be withheld.
The document has printed forms:
Register of transferred personal income tax amounts;
List of salaries transferred to the bank.
In this article, we looked at the two most common methods of paying wages in an organization. In the event that one of the salary payment forms is not filled out automatically if there is a debt to employees, then first of all, check the payment settings discussed at the beginning of the article. For example, if an employee’s salary payment method is “Through the cash register”, and then you want to see it in the automatically completed list of transfers to accounts, you will encounter certain difficulties, so approach the issue of settings carefully.
The fact of salary deposition in 1C is registered in the configurations “1C: Salary and Personnel Management 8”, ed. 2.5 and “1C: Enterprise Accounting 8.2” using the “Organization Deposit” document.
Let's look at how to deposit a salary in the 1C: Enterprise Accounting 8.2 configuration. In order to deposit wages, you can generate the document “Salary Payment Statement” (“Salary” – “Salary Payment” or the “Salary” tab) (see Fig. 1).
Using the “Add” button, we create a new payroll statement. In the document that appears, select the type of salary payment “From the cash register”. Click “Fill”, then the “Calculate” button. The document is automatically filled in.
Next, for the employee whose salary needs to be deposited, we put the “Deposited” mark in the appropriate column. The mark can be changed either for an individual employee or for all employees displayed in the document at once.
We carry out the document “Salary Payment Statement”.
Based on this document, we will make a deposit.
Go to “Actions”, select “Create based on”, then select “Deposit of organizations”. The document will be located in “Salary” – “Salary payment” – “Deposit documents” (see Fig. 2).
The document for deposit in 1C is generated automatically, then we post it and look at the postings. The following posting is generated for the document: Debit 70 Credit 76.04, where subaccount 04 to account. 76 “Settlements with various debtors and creditors” is called: “Settlements for deposited amounts.”
The printed form of the document “Deposit of organizations” is the “Depositor Card”.
Rice. 2
Depositing salaries in 1C "1C: Salary and Personnel Management 2.5" occurs in the same way - the same as in "1C: Enterprise Accounting 2.0".
In “1C: Enterprise Accounting 3.0”, salary deposition can be created on the basis of the document “Statement for payment of wages through the cash register” (“Employees and salaries” – “Salary” – “Statements to the cash desk”) (Fig. 3).
Rice. 3
The document “Salary Deposit” (“Employees and Salary” – “Salary” – “Deposit”) (Fig. 4) indicates the statement according to which the salary is deposited in 1C and the list of employees.
Rice. 4
The fact of payment of the depositor is registered in the program using the document “Cash receipt order” with the type of operation “Payment of deposited wages”.
The tabular part of the document is filled in with a list of paid depositors. In this case, it is possible to automatically fill in all deposits unpaid on the date of the document.
To write off debt on deposits that have not been claimed for three years, the document “Write-off of deposits as income of organizations” is intended.
The amount of deposits to be written off is indicated in the tabular part of the document.
Salary Deposit
mandatory if the salary was accrued, but the employee did not receive it for some reason. Such salary should be returned to the bank. And this, I emphasize, is the responsibility of the company. These are the requirements of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U (hereinafter referred to as the Directive).
There are many reasons to deposit your salary. For example, an employee’s vacation or business trip. Finally, he might just get sick.
Salary deposit
Many companies pay their employees in cash. To do this, the employer often withdraws the required amount from his bank account and gives the money to his employees. However, not all employees are always present on paydays: someone got sick, someone was sent on a business trip. What to do with the money that the employer was unable to give to employees?
According to clause 6.5 of Bank of Russia Directive 3210-U dated March 11, 2014, such amounts must be deposited.
Deposited salary
In accordance with clause 1.2 of NBU Regulation No. 637, deposited wages are cash received by enterprises (entrepreneurs) for payments related to wages and not paid on time to individual individuals. Let's consider how deposited wages are registered at the cash desk of an enterprise and taken into account in accounting and tax accounting.
First, we note that enterprises have the right to keep in their cash register funds received from the bank to pay salaries, the amount of which exceeds the established cash register limit, for three days (including the day of receipt of funds from the bank) 1.
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The fact of salary deposition in 1C is registered in the configurations “1C: Salary and Personnel Management 8”, ed. 2.5 and “1C: Enterprise Accounting 8.2” using the “Organization Deposit” document.
Let's look at how to deposit a salary in the 1C: Enterprise Accounting 8.2 configuration. In order to deposit wages, you can generate the document “Salary Payment Statement” (“Salary” – “Salary Payment” or the “Salary” tab) (see.
How to pay deposited salary
Deposited wages are wages that employees for some reason could not receive on time, i.e. during the salary payment period established by the organization. This period within which the cash register limit can be exceeded is set at three days from the date of receipt of money from the bank.
If an employee does not receive wages on time, they are deposited.
How to deposit unclaimed wages
If you pay wages to employees in cash from the cash register, then our article is for you. After all, it is quite possible that someday one of your employees will not be able to receive their salary on time, for example due to illness. We will tell you what to do with unclaimed money.
You can keep money received from the bank for the payment of salaries in the cash register for a maximum of 5 working days, including the day you receive the money.
Correct entry of salary deposit ZUP 8.2
On the “Unreceived wages” tab, fully paid payroll statements with the payment method “through the cash register” are indicated, i.e. such statements in which all lines are marked “paid”/“deposited”;
On the “Accounting for compensation for delayed salary” tab, the accounting account and analytics for compensation for delayed salary payment are indicated, which are used when transferring data to the “Enterprise Accounting” configuration.
Automatic filling.
Tutorial 1C Salary and UP - salary deposition in 1C
The accountant must deposit wages not received by the employee within the period established by the organization for reasons beyond the employer’s control (for example, due to illness or business travel of the employee).
The amount of salary that an employee of the organization has not received is subject to deposit. In order to register this amount of non-payment of wages, it is necessary to select an employee in the document “Salaries payable to organizations” and in the tabular part of the “Employees” detail and in the “Mark” field, enter the value “Deposited”.
Salaries should be paid directly to the worker, unless there is another procedure outlined in the employment contract or legal provisions.
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In this case, the salary is paid at the place of work, or it is transferred to a certain bank account specified by the worker, again under the terms of a collective or labor agreement (letter of Rostrud dated March 6, 2012 No. PG/1004/6- 1).
In the latter case, non-payment of wages to an employee of the enterprise due to his failure to appear for it is impossible.
Thus, Salary deposit is an exclusive procedure in the event that it is accrued, but the employee did not receive it as stipulated. Such salary is subject to return to the banking institution. These are the rules of the Directive of the Central Bank of the Russian Federation dated March 11, 2004 No. 3210-U (hereinafter referred to as the Directive).
The reasons for depositing vary. This is a vacation or, simply put, a period of temporary incapacity for work. However, depositing is possible only when paying wages through deductions through the cash register.
Payments to employees via the cash register must occur within a clearly defined period. And it is limited to a maximum limit of 5 working days, including the day of receiving money at the bank (clause 6.5 of the Directive of the Central Bank of the Russian Federation dated March 11, 2013 No. 3210U).
If the issuance days fall on a non-working day or holiday, payments must be made the day before.
At the end of the last day of processing the payroll, the cashier affixes a “deposited” stamp opposite the initials of the employee who has not received his salary.
The deposited amount that was not issued is subject to return to the banking institution for the purpose of crediting to a personal account opened in the territorial bodies of the Treasury of the Russian Federation, however, only if the cash balance limit at the organization’s cash desk is exceeded.
As mentioned earlier, with non-cash payments, there is no question of depositing.
Salary deposit procedure
“Cash” wages are distributed according to the payroll (form No. T-53) or according to the payroll (form No. T-49). A sample of these documents can be found in Resolution of the State Statistics Committee of the Russian Federation dated 02/05/2004 No. 1.
The term of issue must be indicated on the first sheet of the statement.
The salary must be paid within a three-day period, which starts from the date of issue.
If any employee does not receive a salary at the end of this term, the amount is deposited and the statement is subject to closure.
After the issuance period expires, the cashier is obliged to:
Against the initials of the employees who did not collect their salaries, in the required section of the payroll statement, certify “deposited”, outline the amounts of paid and unpaid wages, compare these amounts and sign the statement.
Approve cash receipt order(in form No. KO-2, in accordance with Resolution of the State Statistics Committee of the Russian Federation No. 88 dated August 18, 1998) for the amount of salaries that were actually paid. Enter its details in the cash book.
Unreceived wages are handed over to the banking institution on the next day after the end of the term, which is allocated for its storage. When these amounts are deposited, an announcement about payment “in cash” is drawn up (form No. 0402001, approved by clause 6 to the Regulation of the Central Bank of the Russian Federation No. 318-P dated April 24, 2008 No. 318-P). For the amounts that were subject to delivery, a single expenditure cash order must be drawn up.
Beyond the term specified for the delivery of these amounts to the bank, it is possible to be held liable, expressed in the accumulation of cash in the cash register higher than a certain limit. According to clause 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation imposes liability for such a violation in the form of a fine of 4,000 to 5,000 rubles for officials (including individual entrepreneurs), and from 40,000 to 50,000 rubles for legal entities.
Example
At the end of the month, on March 27, 2015, employees of the enterprise received wages in the amount of 400,000 rubles. For payment, funds were withdrawn from the current account in the amount of 348,000 rubles dated 04/02/2015. This amount was credited to the company's cash desk for appropriate payments. At the same time, personal income tax was withheld and paid to the budget in the amount of 52,000 rubles (400,000 * 13%).
The cashier organized the payment of wages within a three-day period, from April 2, 2015 to April 4, 2015, according to the cash register dated April 2, 2015 No. 3. During this period, one of the employees did not receive it, but came for payment on April 18, 2015 , which was issued at the same time. The amount was 25,000 rubles.
That is, after April 4, 2015, the cashier deposited the latter’s wages.
And on April 18, 2015, according to a cash receipt order, the amount of salary in the amount of 25,000 rubles was taken from the banking institution and paid to the employee according to a cash receipt order.
Postings
Special accounting of salary transactions is a competent distribution of total values:
- If there are deposited amounts of money, posting Dt 70 Kt 76-4 is carried out.
- The reversion of the amount to the bank from the cash desk must be reflected by recording in the accounts Dt 51 Kt 50.
- When requesting payment of wages, the amount must be accepted back into the cash register account Dt 50 Kt 51, and must be issued to the working person Dt 76-4 Kt 50.
All transactions are for the same amount
In the event that wages are not claimed within the statute of limitations (3 years), the posting will be as follows: Dt 76-4 Kt 91 - that is, this will be an attribution of non-realized expenses. And if there is a deferred tax asset, the posting of Dt 09 Kt 68 to the subaccount “Calculations for corporate income tax” is carried out.
Depositing wages in 1C
If workers have not withdrawn their wages within the specified terms, the latter must be registered as a depositor.
In order to reflect this in accounting, the program first creates a “Salary Payment Statement” (the “Pay through the cash register” method), and fills out the document as usual. An employee who has not collected his salary is marked “Deposited”, the rest – “Paid”.
In order to display the deposit on Vedomosti, we enter the document “Deposition”. In this document, the operation of printing a deposit card is available. When carrying out the document, postings are generated for each employee according to Dt 70 and Kt 76.04 (“Calculations for deposited amounts”).
Subsequently, when a worker receives such a salary, the “Cash Expenditure Order” and the operation form “Payment of Deposited Salary” are entered into the program “manually”. In the case of cash settlement for the return of deposited wages, the posting Dt 76.04 Kt 50 is generated for the individual worker.
All transactions must be displayed in the “Book of Depositors” report, and all documents on depositors must be stored in the “Deposit Documents” journal.
Deadlines
As stated earlier, wages not paid to workers at the enterprise within the three-day period specified for this purpose are subject to deposit. After this procedure, the employee has the right to withdraw a similar salary at any time convenient for him, but within three years.
Payment of deposited wages
The deposited salary is issued according to a cash receipt order. At the same time, all essential information about the employee is entered into this paper, however, if there are several of them, then the best solution would be to draw up a separate payroll.
Transactions on such payments are subject to reflection by further entries:
debit of account 304 02 830 “Reduction of credit debt on settlements with depositors”;
credit account 201 34 610 “Retirement of funds from the institution’s cash desk”, 201 11 610 “Retirement of institution’s funds from personal accounts with the treasury authority.”
Today, many organizations pay employees salaries in cash from the cash register. However, it happens that an employee may not be at work on the day he receives his salary. The question then arises: what should be done with unreleased funds?
As stated in paragraph 6.5 of the Instruction of the Bank of the Russian Federation with the number “3210-U” dated March 11, 2014, these funds are subject to deposit. We emphasize that the newly introduced method of conducting cash transactions does not require depositing deposited amounts of funds with the bank. However, unlike wages, these funds will be taken into account in the amount of the cash limit.
The organization can independently set the period during which employees must receive wages. But this period cannot last more than 5 days. And the payroll or payroll statements indicate the exact date of the next payment of wages.
On the last day of payment of salaries, the entry “Deposited” is placed in the statement opposite the names of employees to whom they were not issued. The total amount of funds deposited on this statement must be indicated at the bottom of the information, and the funds can then be returned to the bank.
It should be said that the legislation of the Russian Federation does not indicate how long the organization must pay the deposited funds to its employee. In this case, the company needs to indicate in a collective or labor agreement the procedure for issuing such amounts.
The deposited salary to an employee of an enterprise can be paid:
Within a certain number of days after receiving an application for payment from the employee. The above-mentioned period must be fixed using a specific document: in a collective or employment agreement, etc. It should also be said that this statement can be oral or written;
On the day of payment of the next salary;
On the day of payment of the next advance
"1C Accounting 8": salary deposition
In the accounting program, wage deposits are reflected using a document of the same name, which you can create based on information in the cash register.
According to this document, you need to generate the following entry: “Dt70 Kt76.04”.
In the case of returning the amount of unpaid wages back to the banking institution, a document with the name “Cash Withdrawal” is drawn up in the accounting program. The required type of transaction is called “Cash deposit to the bank”.
And then with this document the following one is formed: “Dt51 Kt50.01”.
And in case of payment of deposited funds, you need to fill out a document named “Cash Withdrawal”, the type of operation is “Payment of Deposited Salary”. Location - “Bank and cash desk” tab.
Based on this document, the following posting is generated: “Dt76.04 Kt50.01”.